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Discussion
Procedure Under Sections 6320 and 6330
Section 6320 entitles a taxpayer to notice of his right to
request a hearing with the IRS Office of Appeals after a notice
of lien is filed by the Commissioner in furtherance of the
collection of unpaid Federal taxes. The taxpayer requesting the
hearing may raise any relevant issue with regard to the
Commissioner’s intended collection activities, including spousal
defenses, challenges to the appropriateness of the Commissioner’s
intended collection action, and alternative means of collection.
Secs. 6320(b) and (c); 6330(c); see Sego v. Commissioner, 114
T.C. 604, 609 (2000); Goza v. Commissioner, 114 T.C. 176, 180
(2000).
The taxpayer may raise challenges “to the existence or
amount of the underlying tax liability”, however, only if he “did
not receive any statutory notice of deficiency for such tax
liability or did not otherwise have an opportunity to dispute
such tax liability.” Sec. 6330(c)(2)(B).
Where the validity of the tax liability is not properly part
of the appeal, the taxpayer may challenge the determination of
the Appeals officer for abuse of discretion. Sego v.
Commissioner, supra at 609-610; Goza v. Commissioner, supra at
181-182.
As the Court understands his argument, petitioner does not
challenge the existence or amount of the underlying tax
liability. The parties in fact so stipulate. For reasons to be
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Last modified: May 25, 2011